The Spanish Property Tax Calendar for Non-Resident Owners: When to File What in 2026

A non-resident who owns property in Spain faces a calendar of tax filings that spans the entire year. There is no single annual return that covers everything. Instead, the Agencia Tributaria, your local town hall, digital rental platforms and, on a sale, the buyer each collect different taxes on different deadlines. Miss one and surcharges accrue automatically. This page maps every filing a non-resident Spanish property owner must make in 2026, with the exact deadline, the form number and the authority that collects it.

What taxes does a non-resident Spanish property owner pay each year?

A non-resident owner of Spanish property typically faces five recurring filings plus four event-triggered ones. The recurring obligations are IBI (the annual local property tax, paid to the town hall), Modelo 210 for rental income (filed quarterly or annually with the Agencia Tributaria), and Modelo 210 imputed income (an annual notional tax on unrented property). For owners who are Spanish tax residents, Modelo 714 wealth tax and the Modelo 720 asset declaration also apply. The event-triggered filings are Modelo 211 and Modelo 210 on a property sale, plusvalia municipal at sale, Modelo 650 on inheritance, and the DAC7 platform report (Modelo 238) filed by Airbnb and similar platforms on behalf of landlords. Each has a different deadline, a different form and a different collecting authority, which is why a single calendar page matters. Our guide to annual property taxes for non-residents covers the rates and calculations in detail.

When is the IBI property tax due?

IBI (Impuesto sobre Bienes Inmuebles) is a local tax collected by the town hall where your property sits, not by the Agencia Tributaria. Each municipality sets its own payment calendar, issues a receipt annually and sends it to the registered owner. There is no national filing deadline. Some town halls split the payment into instalments; others offer direct debit. The tax is calculated as a percentage of the cadastral value (valor catastral) set by the Catastro, the land registry that tracks property for tax purposes. If you have not received a receipt, check your town hall’s electronic notification system, as many municipalities now issue IBI notices digitally rather than by post. Our guide to the Catastro and cadastral value explains how that value is set and how it feeds into IBI.

When do I file Modelo 210 for rental income?

Modelo 210 is the non-resident income tax return. For rental income, you have two filing options. The quarterly route requires filing in the first 20 calendar days of January, April, July and October, covering the previous quarter’s rental income, according to the Agencia Tributaria’s declaration deadlines for non-residents without a permanent establishment. Since 2024, rental income can instead be grouped annually: you file once, between 1 and 20 January of the year following the accrual. This annual grouping option applies to income from leasing or subleasing real estate accrued since 2024, where the result is to be returned, zero fee or to be paid. If you file by direct debit, the payment window closes on the 15th of those months. The IRNR rate applied to that income depends on where you are tax resident: 19 per cent for EU and EEA residents on net income after deductible expenses, or 24 per cent for third-country residents on gross income, per Article 25 of the consolidated IRNR law (Real Decreto Legislativo 5/2004). Our IRNR tax regime guide covers the rates, allowable deductions and the filing mechanics, and the rental tax deductions guide lists the expenses EU and EEA landlords can claim.

How does DAC7 platform reporting fit into the 2026 calendar?

Since 1 January 2024, the EU DAC7 directive, transposed into Spanish law by Ley 13/2023, requires digital rental platforms such as Airbnb, Booking.com and Vrbo to report each landlord’s rental income directly to the Agencia Tributaria. The platform files Modelo 238, an annual informative declaration, by 31 January of the year following the reporting period, according to the Agencia Tributaria’s Modelo 238 filing guidance. So for 2025 rental income, platforms report by 31 January 2026. This filing does not replace your own Modelo 210 obligation: you still declare and pay your IRNR on the same deadlines above. The practical effect is that AEAT can now cross-check what the platform reports against what you file, so discrepancies trigger enquiries. The first reporting cycle covered 2023 income (filed by 8 April 2024 under a transitional two-month window), and the standard January deadline applies from 2024 onwards. Our DAC7 platform reporting guide explains what platforms report, the 30-transaction or EUR 2,000 reporting threshold for property listings, and how to reconcile platform data with your own Modelo 210 filings.

When is the Modelo 210 imputed income filing due?

If you do not rent out your Spanish property, you still owe a notional income tax each year. This is the imputed income (renta presunta) on urban real estate, filed via Modelo 210. The deadline is the full calendar year following the accrual date, meaning the filing for 2025 income can be submitted any time between 1 January and 31 December 2026, according to the Agencia Tributaria. If you file electronically and pay by direct debit, the payment window runs from 1 January to 23 December 2026. Many non-resident owners miss this filing because it produces no rental income to remind them; a tax advisor (gestor) typically handles it as part of an annual service.

What happens on a property sale: Modelo 211 and Modelo 210?

When a non-resident sells Spanish property, two filings are triggered. First, the buyer must withhold 3 per cent of the sale price (not the profit) and file Modelo 211 with the Agencia Tributaria within 30 days of the deed date. This withholding secures the seller’s capital gains tax liability under the Ley del Impuesto sobre la Renta de No Residentes. Second, the non-resident seller files Modelo 210 to declare the actual capital gain. The seller’s filing window opens one month after the deed date and runs for three months, meaning the deadline falls four months after completion. If the actual gain is less than the 3 per cent withheld, the seller can claim a refund; if more, the seller owes the difference. The plusvalia municipal, a separate town-hall tax on land-value appreciation, must also be settled with the local ayuntamiento. Our guide to non-resident CGT and the 3% retention walks through the refund process, and the full selling guide covers the end-to-end process.

When is the Modelo 714 wealth tax return due?

Wealth tax (Impuesto sobre el Patrimonio) is filed on Modelo 714. According to the Agencia Tributaria’s 2026 taxpayer calendar, the submission deadline is 30 June 2026 for the 2025 tax year, with direct debit filings closing 25 June. Modelo 714 is filed alongside the personal income tax return. For non-residents, wealth tax applies to Spanish-sited assets only. In Andalusia, a bonification effectively removes most Costa del Sol property owners from the wealth tax net, though a reporting obligation remains where gross assets exceed EUR 2,000,000. Our annual property taxes guide explains the bonification thresholds and the Beckham Law interaction in full.

When is the Modelo 720 asset declaration due?

Modelo 720 is the declaration of assets located abroad, filed by Spanish tax residents only. A non-resident property owner does not file it. However, if you spend 183 days or more in Spain in a calendar year and become a tax resident, the filing becomes mandatory for the following year. The deadline runs from 1 January to 31 March of the year after the assets were held, with no extension permitted. The reporting threshold is EUR 50,000 per asset category (bank accounts, real estate, securities and insurance). Failure to file, or filing with errors, carries penalties under the Ley General Tributaria. Our Modelo 720 guide covers the categories and thresholds, and the 183-day residency rule page explains when the filing obligation switches on.

When is the Modelo 650 inheritance tax filing due?

If you inherit Spanish property as a non-resident, the Modelo 650 inheritance tax filing deadline is six months from the date of death, according to the Agencia Tributaria’s submission deadlines for non-resident acquisitions. An extension of an equal period (six months) can be requested within the first five months of the filing window. The filing is made through the Agencia Tributaria’s non-resident procedures. In Andalusia, a bonification applies to Group I and II heirs (direct descendants and spouses), reducing the effective liability substantially, but the filing obligation remains regardless. Our inheritance tax guide for non-residents covers the rates and bonifications, and the probate process guide walks through acceptance, power of attorney and the Modelo 650 filing from abroad.

The 2026 tax calendar at a glance

The table below maps every filing a non-resident Spanish property owner may face in 2026, with the deadline, the form and the collecting authority.

Filing	Form	Frequency	Deadline	Authority
Rental income (quarterly)	Modelo 210	Quarterly	1 to 20 Jan, Apr, Jul, Oct	Agencia Tributaria
Rental income (annual grouping)	Modelo 210	Annual	1 to 20 Jan (year after accrual)	Agencia Tributaria
Imputed income (unrented property)	Modelo 210	Annual	1 Jan to 31 Dec (year after accrual)	Agencia Tributaria
Local property tax	IBI	Annual	Set by town hall	Town hall (ayuntamiento)
Wealth tax	Modelo 714	Annual	30 Jun (direct debit 25 Jun)	Agencia Tributaria
Asset declaration (residents only)	Modelo 720	Annual	1 Jan to 31 Mar	Agencia Tributaria
DAC7 platform reporting	Modelo 238	Annual	31 Jan (filed by platforms)	Agencia Tributaria
Sale: 3% buyer retention	Modelo 211	One-off	30 days from deed	Agencia Tributaria
Sale: CGT declaration	Modelo 210	One-off	3 months after 1 month from deed	Agencia Tributaria
Sale: land-value tax	Plusvalia	One-off	Set by town hall	Town hall (ayuntamiento)
Inheritance tax	Modelo 650	One-off	6 months from death	Agencia Tributaria

The most common failure among non-resident owners is not missing one filing but not knowing which filings apply. A property that sits empty still generates imputed income tax. A sale triggers both a buyer filing and a seller filing. An inheritance starts a six-month clock from the date of death, not from when probate is granted abroad. And since DAC7, a platform like Airbnb tells AEAT your rental income before you do, making accurate Modelo 210 filing essential. Mapping these obligations to a calendar, and engaging a Spanish tax advisor to handle the filings, is the single most effective way to avoid the surcharges and penalties that compound silently.

This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Verify current requirements with an independent lawyer (abogado) or tax advisor (gestor/asesor fiscal) before acting.